Payment nature determines the form
The31 March2023 guide uses S45, File S45 Form. Select nature of payment and Continue; the form type is generated accordingly. The rendered menu covers loan interest/related fees; IPR, information and software royalties; movable-equipment rentals excluding ships/aircraft; director fees/remuneration; technical/management fees; non-resident professional services; ship/aircraft charter; approved/designated trusts; section45D property disposal; REIT; government-securities categories by residence, local funds and permanent establishment; non-resident entertainers; international-market agents; and Others. Menu availability does not independently establish tax liability or rate.
Prepare and hand off
Complete mandatory fields; payee name/address/residence and email are shown. Enter payee identity only if there is a Singapore tax reference, such as FIN. Continue, Clear All or Save Draft and Exit as needed; the system highlights late filings. Review consolidated statement, Amend Entries or Submit to Approver. Drafts and forms awaiting approver last60 days and are not submissions to IRAS. A preparer acknowledgement confirms handoff only.
Approve a single submission
S45, Approve S45 Form, Search with optional criteria, View the record, verify and Continue. At consolidated statement amend if necessary or enter designation/phone/email under Declaration, Submit and OK. Keep the resulting acknowledgement and follow its payment instructions. Review/Continue alone does not submit.
Approve several, then submit the batch
Review the first record, enter declarant contacts and Approve More Forms, then confirm. Repeat for subsequent records, using Approve More Forms even for the final record. Submit on that individual review page sends only the current record, not earlier approved ones. Once all approved, choose Submit S45 Form, search, select particular records or All, enter filer contact and Submit. Check every expected record on acknowledgement; missing records may remain pending in Submit S45 Form.
Approver directly prepares one or many
An approver can start File S45 Form without preparer, choose nature, fill the generated form and review. For one record, declare contact and Submit/OK. For many, File Another Form saves each for batch submission, including the last. The same warning applies: Submit at that stage sends only the current form. After preparation use Submit S45 Form to select and submit the intended batch and reconcile acknowledgement.
GIRO and non-GIRO payments
With GIRO, late-filing penalties are deducted with tax; ensure enough funds by deduction date. Amend processed errors through View/Amend S45 Form; extra tax is deducted after amendment processing. Without GIRO, follow payment directions, quote Payment Slip and ensure receipt by due date. Additional tax on amendment is paid immediately with the amendment acknowledgement’s slip number. These instructions distinguish filing, processing and payment.
Draft retrieval and evidence
Save Draft and Exit and confirm. Retrieve through S45, Retrieve S45 Form (Draft), Search and View, then continue filing. Saving again after retrieval resets the60-day counter. A draft, internal approval and final acknowledgement are distinct states; do not infer submission from a saved/approved form. Source enquiries use6356 7012 or myTax Mail.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗